Principles of group accounting under IFRS / by Andreas Krimpmann. [electronic resource] Krimpmann, Andreas, 1963- Accounting Standards. Financial statements, Consolidated. HF5626 657 23 Includes bibliographical references and index. Description based on print version record and CIP data provided by publisher. List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5. Definitions 21 C Definition of groups 22 1. The control concept 23 2. Joint control 28 3. Loss of control 31 4. Group compositions 33 5. Special cases 34 D Preparation of consolidated financial statements and annual reports 37 1. Lifecycle of subsidiaries 38 2. Structures 39 3. T. 2015 Text 1 online resource. http://onlinelibrary.wiley.com/book/10.1002/9781119044826 eng Wiley Regulatory Reporting Wiley Regulatory Reporting. Principles of group accounting under IFRS Principles of group accounting under IFRS